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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 06034638 REGISTERED CHARITY NUMBER: 1118885

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

THE FAMILIES IN BRITISH INDIA SOCIETY

THE FAMILIES IN BRITISH INDIA SOCIETY

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the charity and its trustees 2
Report of the Trustees 3 - 6
Independent examiner’s report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 -13
Detailed statement of financial activities_(This page does not form part of the statutory accounts)_ 14

Page 1 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY AND ITS TRUSTEES

Incorporation

The charitable company was incorporated on 20 December 2006

Registered Company number: 06034638 (England and Wales)

Registered Charity number: 1118885

Registered Office

32, Broughton Road Ealing London W13 8QW

Trustees

Movements in year Geraldine Lorna Charles Robert Owen Charnock Stewart Christopher Green Appointed 25 June 2022 Beverly Ann Hallam Elaine Victoria MacGregor Paul Irvin Middleton Margaret Yvonne Murray John Derek Napper Elizabeth Anne Rice Patrick Alexander Scully Alexandra Susan Anne Sherman John Hedley Sutton Appointed 25 June 2022 Michael Tickner Appointed 25 June 2022 Penelope Vyvyan Tipper Resigned 25 June 2022 Steven van Dulken Resigned 20 September 2022 Valmay Stella Young

Chair

Beverly Ann Hallam

Bankers

National Westminster Bank 8-11 Pavilion Buildings Castle Square Brighton, BN1 1DP

Independent Advisor

Baker Accountancy 22 High View Avenue North Brighton, Sussex BN1 8WR

Website

www. fibis.org

Page 2 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

The Trustees are pleased to present their report for the year ended 31 March 2023.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). Advantage has been taken of the exemptions contained therein for smaller charities which are not subject to a statutory audit.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is controlled by its Memorandum and Articles of Association, and constitutes a company limited by guarantee, as defined by the Companies Act 2006.

Trustees are elected at the Annual General Meeting for a term of three years, and between meetings may be coopted by the Board until the next AGM. One third of the Trustees must retire by rotation each year but may stand for re-election.

All new Trustees have their duties and responsibilities fully explained to them and are given a copy of the Charity Commission's guidance, The Essential Trustee .

The work of the Society is undertaken entirely by Trustees and other members, all of whom are volunteers who receive no remuneration other than reasonable expenses, mainly for travel purposes.

Risk Management

The Trustees have kept in mind their duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against loss, fraud and error.

ANNUAL REPORT

Objects of the Charity

To promote and encourage the public study of family, social and economic history, genealogy, and related subjects such as local history, with reference to those areas which were administered by, or of interest to the Honourable East India Company, and those areas which were administered by, or of interest to, the Government of India. For the purposes of the Charity the areas shall include Pakistan, Bangladesh, Burma, Ceylon/Sri Lanka, Persia and the Persian Gulf and any other areas deemed relevant by the Trustees.

How our activities deliver Public Benefit

Page 3 of 14

ACTIVITIES

The Families in British India Society (hereinafter referred to as FIBIS) has continued to expand and improve its services to the British India family history community throughout the year. Expansion and activity has, in particular, been in the continued growth of data on our database and in the wiki and gallery as well as our Facebook Group (British India Family History) which goes from strength to strength with an ever-increasing number of members.

There have been two notable changes to our committee structure this year. In the first instance FIBIS has been saddened to report the death of, Peter Bailey, former chairman and Life President . Peter died in March 2023. In addition, Pat Scully, stood down as Chairman in October 2022 and handed over to Beverly Hallam – who has been a trustee and research coordinator for FIBIS since 2007.

Membership

We would like to thank Libby Rice for her commitment and continued hard work as Membership Secretary. There has been a small decrease in our membership which finished the year at 1,700 members (1,893 at 31 Mar 2022). This was to be expected as family history had been a popular pastime during the coronavirus lockdown. Overall, the consistently strong membership numbers indicate a continued interest in FIBIS and satisfaction in the work the society does to promote the understanding of Family History in British India.

Publications

FIBIS has continued to produce the usual two journals in Spring and Autumn each year containing an informative selection of articles and commentaries on the history of British India. The Spring 2022 edition was edited on a temporary basis by Pat Scully and Sally Gibson of Australia kindly assisted in producing the Autumn 2022 edition. The current Spring 2023 edition has been produced by Adam Streatfeild-James and he will now adopt the position of FIBIS journal editor.

Outreach & Shows

FIBIS had stalls at the Family History Shows in York and at Kempton Park, Surrey in June and September 2022 and also at the Indian Steam event at Statfold Barn in June 2022. In addition, FIBIS was allocated a breakout room at the virtual East Surrey Fair in January 2023 where the public could meet FIBIS research experts using zoom technology . The society intends to continue using both physical and virtual platforms to offer expert family history advice. Stalls have already been booked at Woking, Kempton Park and York in 2023.

Meetings

The Annual General Meeting took place ‘virtually’ on Zoom for the third time on 25[TH] June 2022. Plans to hold this as an actual meeting had been cancelled due to a transport strike. A successful open meeting with research surgery followed by two lectures was held at Union Jack club, London in October 2022.

Overseas

Mary-Anne Gourley the FIBIS representative in Australia continues to do a wonderful job in increasing our presence in that country, as does Eleanor Neil in New Zealand.

Website

FIBIS launched a new updated website in May 2022. Maintenance for this now continues in conjunction with the development and design agency. Data contained in the Database, the Wiki and the Gallery continue to grow, providing ever-increasing information for members and non-members alike. Unique additions to the website in this last year include images from the photograph albums of Major Jarratt (1876-1919) and an index of over 40,000 names of British soldiers who served in Anglo-Afghan War 1878-1881 linking to an online volume created and donated to FIBIS by Dr William B Trousdale.

Volunteers

Thanks go to all the volunteers who have helped to promote FIBIS in so many ways by helping at shows, researching and transcribing records. As always, more volunteers are needed so please consider giving as much time as you can no matter how little time that may be. No experience is necessary as support and training will be provided.

Transcriptions & Fund-raising

Our Transcriptions Co-ordinator, Sandra Seager, has been busy with a team of transcribers working on new as well as ongoing projects. Transcriptions are from various sources, including many little-known ones in the India Office Records in the British Library. The results are to be found on our Website which supplement, not duplicating, records that can be found on commercial family history sites.

Research

Our dedicated team of volunteer researchers, led by Beverly Hallam, continues to support members who need help and/or assistance as required. Our Facebook Group ‘British India Family History’ continues to be well supported and helps many members and non-members (hopefully soon to be members) in their family history quest.

Page 4 of 14

BACSA

The Policy of working with our sister organisation The British Association for Cemeteries in South Asia (BACSA) on issues of common interest continues.

FINANCIAL REVIEW

In the period 1 April 2022 - 31 March 2023, FIBIS continued to attract and register new members, its principal source of income, offset by non-renewing members, although there was a net reduction in the year of 193 members. At the end of March 2023, total members paying subscriptions were 1,700 compared with 1,893 as at 31 March 2022.

During the year to 31 March 2023 incoming resources totalled £30,885 (2022 - £37,389), including £27,125 (2022 - £29,084) of subscription income. Resources expended in the year amounted to £18,789 (2022 - £39,519), 2022 including £7,931 conference costs and £7,390 for development of our website, resulting in a net excess of income over expenditure of £12,096 (2022 – net deficit of £(2,130)). Closing funds at 31 March 2023 were £67,024 (2022 - £54,928).

INVESTMENT POLICY AND PERFORMANCE

Aside from retaining a prudent amount in reserves each year most of the charity’s funds are to be spent in the shortterm. Accordingly, at present there are no funds for long-term investment. If circumstances change, FIBIS will develop and implement an appropriate and ethical investment policy.

RESERVES POLICY

It has been agreed that it is appropriate for FIBIS to maintain strategic reserves sufficient to support unavoidable operating costs of FIBIS (primarily the cost of technical support for our website) for the future. The strategic reserve must consist of unrestricted funds.

FUTURE DEVELOPMENTS

FIBIS will continue its existing programme of work to support the public with an interest in family history research in British India. We will explore and, where appropriate, develop and introduce new services for members of the public, researchers, subscribers and others. Amongst those planned for the next 12 months are:

Page 5 of 14

TRUSTEES RESPONSIBILITIES STATEMENT

The following lists the Company’s current Trustees and their responsibilities.

Hallam, Beverly Chair and Research Co-ordinator
Napper, John Vice Chairman &Treasurer
Sherman, Alexandra Company Secretary
Charles, Geraldine Outreach Co-ordinator
MacGregor, Elaine Sales / Conference Co-ordinator
Murray, Margaret Meetings Secretary
Rice, Elizabeth Membership Secretary
Sutton, Hedley Public relations
Young, Valmay Website & Social Media Manager
Scully, Patrick Without Portfolio
Charnock, Robert Without Portfolio
Green, Stewart Without Portfolio
Middleton, Paul Without Portfolio
Tickner, Mike Without Portfolio

In addition to the above Peter Bailey (Past Chairman) was Non-Executive President.

The Trustees (who are also directors of ‘The Families in British India Society’ for the purposes of company law) are responsible for preparing the Trustees’ Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the affairs of the charitable company and of the income resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In preparing this report the Trustees have taken advantage of the small companies’ exemptions provided by section 415A of the Companies Act 2006.

CONCLUSION

By all these means we have endeavoured to pursue our objectives of supporting India-related family history research and informing researchers and historians about the historical and social environment experienced by their ancestors in India.

Approved on behalf of the Trustees

_________ Beverly Ann Hallam, Chair of Trustees

Approved on 24 June 2023

Page 6 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) INDEPENDENT EXAMINER’S REPORT

To the Trustees of The Families in British India Society

Independent examiner’s report to the trustees of The Families in British India Society (‘the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity’s trustees of the Company, (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ms J Baker FCCA Baker Accountancy Services 22 High View Avenue North Brighton Sussex BN1 8WR

June 2023

Page 7 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (incorporating income and expenditure account) FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted Unrestricted
Funds Funds
2023 2022
Notes £ £
Incoming Resources
Incoming Resources from generated
funds
Donations & Legacies 582 946
Income from charitable activities 29,044 35,206
Income from other trading activities 2 956 1,229
Investment income 3 303 8
Total incoming Resources 30,885 37,389
Resources Expended
Expenditure on charitable activities 11,752 32,461
Costs of generating funds:
Fundraising trading: cost of goods sold and
other costs 488 545
Investment management costs 4 33 89
Support costs 6,516 6,424
Total Resources Expended 18,789 39,519
Movement in total funds for the Year -
Net surplus / (deficit) for the year 12,096 (2,130)
Total funds at 1st April 2022 9 54,928 57,058
Total funds at 31st March 2023 9 67,024 54,928

The notes on pages 10 to 13 form part of these financial statements.

Page 8 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY

(A company limited by guarantee) REGISTERED NUMBER: 06034638

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Fixed assets
Tangible assets
6
Current assets
Stocks
Debtors
7
Cash at bank and in hand
Creditors
Amounts falling due within one year 8
Net current assets
Total net assets
Represented by:
Charity Funds
Unrestricted funds
9
Total funds		 2023
£
£
-
793
3,511
76,206
80,510
(13,486)
67,024
67,024
67,024
67,024		 2022
£
944
3,358
69,824
74,126
(19,231)		 £
33
54,895
54,928
54,928
54,928

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies’ regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 24 June 2023 and were signed on its behalf by:

_______ John Derek Napper Treasurer & Trustee

The notes on pages 10 to 13 form part of these financial statements.

Page 9 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with FRS102 SORP.

Company status

The charity is a company limited by guarantee. The members of the company are the Trustees named on page 2. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

Incoming Resources

All income is included in the Statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Resources Expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Tangible fixed assets for use by the charity are stated at cost less depreciation. Depreciation is provided at the following annual rates to write off each asset over its estimated useful life.

Exhibition Equipment - 10% on cost Computer equipment - 25% on cost Fixtures and Fittings - 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Value Added Taxation

VAT is not recovered by the charity and as such is included in the relevant costs in the Statement of Financial Activities.

Page 10 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS – CONTINUED FOR

THE YEAR ENDED 31 MARCH 2023

2.
ACTIVITIES FOR GENERATING FUNDS
Fundraising events
Research
Shop income
3.
INVESTMENT INCOME
Deposit account and other Interest
4.
INVESTMENT MANAGEMENT COSTS
Depreciation
5.
NET (INCOMING) / OUTGOING RESOURCES
Net resources are stated after charging / (crediting):
Depreciation - owned assets		 2023
£
-
85
871
956
2023
£
303
2023
£
33
2023
£
33		 2022
£
3
65
1,161
1,229
2022
£
8
2022
£
89
2022
£
89

Page 11 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS – CONTINUED FOR THE YEAR ENDED 31 MARCH 2023

6. TANGIBLE FIXED ASSETS

All assets are held for direct charitable purposes.

Cost
At 1 April 2022
Additions
Disposals
At 31 March 2023
Depreciation
At 1 April 2022
Charge for year
On Disposals
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022		 Fixtures &
Fittings
£
333
-
-
333
300
33
-
333
-
33		 Exhibition
Equipment
£
3,902
-
-
3,902
3,902
-
-
3,902
-
-		 Office & PC
Equipment
£
1,122
-
(463)
659
1,122
-
(463)
659
-
-		 Total
£
5,357
-
(463)
4,894
5,324
33
(463)
4,894
-
33

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors & accrued income
Prepayments		 2023
£
1,511
2,000
3,511		 2022
£
1,554
1,804
3,358

Page 12 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS – CONTINUED FOR THE YEAR ENDED 31 MARCH 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Accruals
Deferred income		 2023
£
5
300
13,181
13,486		 2022
£
4,297
275
14,659
19,231

9. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR
Restricted Funds
Unrestricted Funds
STATEMENT OF FUNDS - PRIOR YEAR
Restricted Funds
Unrestricted Funds		 Brought
Incoming
Resources
Carried
Forward
Resources
Expended
Forward
£
£
£
£
-
-
-
-
54,928
30,885
(18,789)
67,024
54,928
30,885
(18,789)
67,024
Brought
Incoming Resources
Carried
Forward
Resources
Expended
Forward
£
£
£
£
-
-
-
-
57,058
37,389
(39,519)
54,928
57,058
37,389
(39,519)
54,928

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023

Trustees' Expenses

Travel, accommodation, subsistence and other expenses of £1,077 (2022: £3,020) were reimbursed to 7 trustees (2022: 10 trustees) during the year ended 31 March 2023.

Page 13 of 14

THE FAMILIES IN BRITISH INDIA SOCIETY (A company limited by guarantee) DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR

THE YEAR ENDED 31 MARCH 2023

INCOMING RESOURCES
Donations & Legacies
Income from charitable activities
Royalties & commissions received
Conference income
Grants received
Gift aid
Subscriptions
Other trading activities
Fundraising events
Research
Shop income
Investment income
Deposit account and other interest
Total incoming Resources
RESOURCES EXPENDED
Core Charitable activities
Journal costs including postage
Website costs
Exhibition & Open Meeting costs
Conference costs
Fundraising trading: cost of goods sold and other costs
Opening stock
Research costs
Publications
Closing stock
Investment management costs
Depreciation of tangible fixed assets
Support costs
Storage costs (rent)
Insurance
Travel & subsistence
Printing, stationery, postage & other
Accounting costs
Legal & professional fees
Subscriptions
Bank charges
Exchange differences
Total Resources expended
Net surplus / (deficit) for the year		 2023
£
582
499
-
-
1,420
27,125
29,044
-
85
871
956
303
30,885
7,605
2,767
1,380
-
11,752
944
332
5
(793)
488
33
1,368
835
591
670
1,624
53
733
622
20
6,516
18,789
12,096		 2022
£
946
994
1,549
2,000
1,579
29,084
35,206
3
65
1,161
1,229
8
37,389
7,753
16,091
686
7,931
32,461
1,172
313
4
(944)
545
89
1,148
985
216
716
1,960
33
686
706
(26)
6,424
39,519
(2,130)

This page does not form part of the statutory accounts

Page 14 of 14